Part 2Unauthorised payments

Chapter 3Administration

Repayment

regulation 11 + 11.—(1) An excess amount or an amount of repayment interest included in a return must be paid to a scheme administrator unless, within the specified period, an officer of HMRC notifies the scheme administrator that, in the officer’s opinion, the amount—

regulation 11 1 a + (a)is not properly recoverable by the scheme administrator, or

regulation 11 1 b + (b)is properly recoverable in a lesser amount.

term the specified period + (2) In paragraph (1) “the specified period” means the period of 90 days beginning with the date on which the return was received by HMRC.

(3) An appeal may be brought against a notification under paragraph (1) as if it were a conclusion stated in a closure notice under paragraph 7 of Schedule 1A to TMA 1970 (completion of enquiry into claim)(1).